Does EB-1C require tax returns from the foreign company?

The EB-1C is the green card category for executives and managers of multinational companies who take on an equivalent role within the U.S. operation. A central element of the petition is proving the qualifying relationship between the foreign entity and the U.S. entity, demonstrating that both exist and are actively operating.

Regarding the tax returns of the foreign company: there is no rule that makes them mandatory on their own. What the USCIS expects is a body of evidence showing the real activity and financial health of the foreign company. Tax returns fit well within that body of evidence, alongside financial statements and other corporate documents.

In other words, submitting tax returns can strengthen the case, because they help show that the company is legitimate and continues to operate. Other documents that commonly add value include:

• Financial and accounting statements from the foreign company.
• Documents proving the corporate structure and the link between the entities.
• Records of ongoing activity and operation in the home country.

Each case is reviewed individually, and the exact list varies depending on the company and the position. It is worth checking the updated requirements with USCIS and building the documentation with the support of a specialist, to present a robust and coherent package.

About the author

Victoria Harper

Editor-in-Chief

Meet the author

As a journalist and lead editor at Visto n’ Visa, Victoria helps ensure that immigration topics are covered in a clear, trustworthy, and easy-to-understand way. Her focus is on delivering useful, human, and relevant content for people exploring new paths abroad.